#section 194I
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161 articlesIncome Tax
Income Tax
TDS @2% u/s 194C deductible on payment towards Common Area Maintenance charges
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Service Tax
Service Tax
Lessee being service receiver is liable to pay service tax to lessor
Income Tax
Income Tax
Warehouse Charges paid without TDS deduction disallowable u/s 40(a)(ia)
Income Tax
Income Tax
Common Maintenance Charges cannot be treated as part of rent for TDS
Income Tax
Income Tax
Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C
Income Tax
Income Tax
TDS not deductible on Sale of prepaid sim cards & roaming charge
Income Tax
Income Tax
Summary of TDS on Rent and TDS on Commission
Income Tax
Income Tax
Provisions for rent is governed by Section 194I & CAM charges by Section 194C
Income Tax
Income Tax
TDS Rate Chart for FY 2023-2024 (AY 2024-2025)
Income Tax
Income Tax
CAM charges cannot partake the character of rent – Section 194C TDS applicable
Income Tax
Income Tax
Annual lease payment to NOIDA Authority liable to Section 194I TDS
Income Tax
Income Tax
TDS on common area maintenance charges & Rent paid to distinct companies
Income Tax
Income Tax
